In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018
(Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor.
In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred to as “the Profession Tax Act”), in sub-section (2), after the words “Every person” the words and figures, “including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but” shall be inserted.
In the SCHEDULE I appended to the Profession Tax Act,—
(1) after entry 18, the following entry shall be inserted, namely :— “18A. Limited liability partnership, 2,500 per registered under the Limited Liability annum.” Partnership Act, 2008.
(2) for entry 19, the following entry shall be substituted, namely :— “19.
(a) Each partner of a firm (whether 2,500 per registered or not under the Indian annum. Partnership Act, 1932),
(b) Each partner of a limited liability 2,500 per partnership, registered under the annum.” Limited Liability Partnership Act, 2008, engaged in any profession, trade or calling.
All the members hereby requested, kindly refer enclosed notification for detailed information / clarity.
From India, Mumbai
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